2016-08-15T14:37:58-05:00 2015-12-31 421104473 MCGOWEN HURST CLARK & SMITH PC 1601 W LAKES PKWY STE 300 WEST DES MOINES IA 50266 990 2015-01-01 510176029 SPECIAL OLYMPICS IOWA INC SPEC 5159865520 551 SE DOVETAIL RD PO BOX 620 GRIMES IA 50111 GARY HARMS PRESIDENT/CEO 5159865520 2016-08-15 true NATHAN T BECK CPA P01222556 5152883279 2016-08-15 2015 2016-09-27 15:27:22Z GARY HARMS 2783010 false X WWW.SOIOWA.ORG X 1975 IA SPORTS TRAINING AND ATHLETIC COMPETITION FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES. 23 23 24 15903 0 1317113 1174712 19439 74675 35486 24269 1034870 1149922 2406908 2423578 0 0 1027837 1270155 57689 48709 542506 1137953 1091786 2223479 2410650 183429 12928 4281959 4317237 35979 67894 4245980 4249343 X SPECIAL OLYMPICS IOWA PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. false false 705551 21780 SUMMER GAMES HELD FOR THE BENEFIT OF 2,450 CHILDREN AND ADULTS WITH DISABILITIES INCLUDING SEVEN SPORTS: AQUATICS, ATHLETICS, SOCCER, TENNIS, CYCLING, BOCCE BALL AND DEVELOPMENTAL SPORTS. 229318 2333 UNIFIED SPORTS PAIRING ATHLETES WITH INTELLECTUAL DISABILITIES WITH ATHLETES WITHOUT DISABILITIES. 278338 13657 WINTER GAMES HELD FOR THE BENEFIT OF 331 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FOUR SPORTS: ALPINE SKIING, SPEED SKATING, & FIGURE SKATING. 396663 36905 CHALLENGE DAYS IS A ONE DAY EVENT DESIGNED FOR THE SEVERE AND PROFOUNDLY HANDICAPPED POPULATION OF IOWA, PAIRING THEM WITH NON-HANDICAPPED PARTNERS. TWELVE CHALLENGE DAY EVENTS WERE HELD DURING 2015. EXPENSES: 38,215 REVENUE: 0 MID-WINTER GAMES HELD FOR THE BENEFIT OF 1004 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FIVE SPORTS: TEAM BASKETBALL, BASKETBALL SKILLS, CHEERLEADING, GYMNASTICS & WEIGHTLIFTING. EXPENSES: 173,689 REVENUE: 20,977 EQUESTRIAN FOR ATHLETES WITH INTELLECTUAL DISABILITIES. EXPENSES: 4,726 REVENUE: 0 VOLLEYBALL FOR ATHLETES WITH DISABILIITES. EXPENSES: 15,969 REVENUE: 0 BOWLING FOR ATHLETES WITH DISABILIITES. EXPENSES: 14,531 REVENUE: 0 YOUNG ATHLETES IS AN INTRODUCTORY PROGRAM OFFERING PLAY DAY ACTIVITIES TO CHILDREN WITH INTELLECTUAL DISABILTIES BETWEEN THE AGES OF 2 AND 7. EXPENSES: 94,575 REVENUE: 0 HEALTHY ATHLETES - THE ORGANIZATION PROVIDES A SCREENING PROGRAM THAT IS DESIGNED TO HELP INCREASE A HEALTHY LIFESTYLE FOR INDIVIDUALS WITH INTELLECTUAL DISABILIITES. FREE SCREENINGS ARE OFFERED IN SEVEN DISCIPLINES - FUNFITNESS (GENERAL FITNESS), FIT FEET (PODIATRY), HEALTH PROMOTION (HEALTHY LIFESTLYE CHOICES), HEALTHY HEARING (HEARING), MEDFEST (SPORTS PHYSICALS), OPENING EYES (VISION) AND SPECIAL SMILES (DENTAL). EXPENSES: 30,758 REVENUE: 0 396663 36905 1609870 true true false false false false false false false false true false false false false true true false false false false false false true true true false false false true false false false false false false false false false false false false false false false false false true 3 0 true 24 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false false true true true true false false true true false X THE ORGANIZATION 5159865520 551 SE DOVETAIL ROAD PO BOX 620 GRIMES IA 50111 STEVE PALMER CHAIR 0.50 X X 0 0 0 GARY STEINKE VICE CHAIR 0.50 X X 0 0 0 JILL VANDERPOL SECRETARY 0.50 X X 0 0 0 BRIAN WESSELS TREASURER 0.50 X X 0 0 0 CHICK HERBERT PAST CHAIR 0.50 X X 0 0 0 JOHN ARNOLD DIRECTOR 0.50 X 0 0 0 JILL SOUTHWORTH DIRECTOR 0.50 X 0 0 0 NEIL BURNS DIRECTOR 0.50 X 0 0 0 LYNN CLAYTON DIRECTOR 0.50 X 0 0 0 DEB ELDRED DIRECTOR 0.50 X 0 0 0 ELIANE HIEBER DIRECTOR 0.50 X 0 0 0 THOMAS HILL DIRECTOR 0.50 X 0 0 0 CHARITY HODSON ATHLETE REPR 0.50 X 0 0 0 TED OBERLANDER DIRECTOR 0.50 X 0 0 0 MIKE LIGHTBODY DIRECTOR 0.50 X 0 0 0 KATHY LIVELY DIRECTOR 0.50 X 0 0 0 JOSEPH RAMIREZ DIRECTOR 0.50 X 0 0 0 JON RICHARDSON DIRECTOR 0.50 X 0 0 0 STU SORREL DIRECTOR 0.50 X 0 0 0 MARY STEVENS DIRECTOR 0.50 X 0 0 0 LANA VOGA DIRECTOR 0.50 X 0 0 0 JOANNE WHITMORE DIRECTOR 0.50 X 0 0 0 KEITH SAUNDERS DIRECTOR 0.50 X 0 0 0 GARY HARMS PRESIDENT/CE 40.00 X 142579 0 15002 142579 15002 1 false true false 10700 100000 1064012 10700 1174712 STATE GAMES 900099 74675 74675 74675 24269 24269 23909 23909 1403114 10700 310905 1092209 1092209 37933 9091 28842 28842 44398 39436 4962 4962 2423578 79637 1169229 157581 78791 39395 39395 1026461 574024 148912 303525 18177 10165 2637 5375 67936 37992 9856 20088 1737 573 591 573 12270 12270 48709 48709 26151 20379 1255 4517 32675 20509 4292 7874 72081 47844 8550 15687 102096 92433 9663 34496 2914 644 30938 33352 33352 86001 45222 14386 26393 23940 23940 EVENTS & GAMES 341754 341754 MISCELLANEOUS 153314 151078 2111 125 EDUCATION 34096 34096 PRINTING & PUBLICATIONS 29700 19369 1717 8614 108123 75435 11658 21030 2410650 1609870 258274 542506 821746 929943 893618 895612 39790 41295 94754 109108 42018 19258 2632290 808884 1894406 1823406 332065 333737 163562 164878 4281959 4317237 35979 67894 35979 67894 X 3953214 3978081 129204 106384 163562 164878 4245980 4249343 4281959 4317237 12928 -9565 X X false true X true false X 1270522 1230961 1424999 1317113 1174712 6418307 88110 87392 96329 63880 119073 454784 1358632 1318353 1521328 1380993 1293785 6873091 58361 97240 303613 112349 156169 727732 58361 97240 303613 112349 156169 727732 6145359 88264 76874 58850 63122 48178 335288 88264 76874 58850 63122 48178 335288 1446896 1395227 1580178 1444115 1341963 7208379 0.85250 0.85850 0.05000 0.05000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 230012 230012 1929647 469921 1459726 320301 240422 79879 152330 98541 53789 1823406 X 4194457 -9565 1359718 420726 1770879 2423578 2423578 4129800 1359718 359432 1719150 2410650 2410650 SCHEDULE D, PAGE 3, PART X MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2015. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTERST OR PENALTY CHARGES DURING 2015. THE ORGANIZATION'S PRIOR THREE YEARS' TAX RETURNS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF MERCHANDISE SOLD INCLUDED IN FINANCIAL STATEMENT E 39,436 SPECIAL EVENT EXPENSES 319,996 DECREASE IN TEMPORARILY RESTRICTED NET ASSETS 62,610 CHANGE IN PERMANENTLY RESTRICTED NET ASSETS -1,316 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF MERCHANDISE SOLD INCLUDED IN EXPENSES PER FINANCIA 39,436 SPECIAL EVENT EXPENSES 319,996 X X X X X X X true MEDIALLION PRODUCTIONS 2402 WILDWOOD AVENUE SUITE 500 NORTH LITTLE ROCK AR 72120 TELEMARKET true 150610 97417 53193 150610 97417 53193 IA POLAR PLUNGES 513035 8900 504135 6986 14439 9862 567 65179 OVER THE EDGE 113640 900 112740 314 50 340 33894 83 787139 900 786239 2745 7469 18595 6077 144388 1413814 10700 1403114 10045 21958 28797 6644 243461 310905 1092209 false false 37933 9054 37 false 37933 9054 37 9091 28842 IA true false true false 1.00000 GARY HARMS 551 SE DOVETAIL RD GRIMES IA 50111 false GARY HARMS RECORD KEEPING, MONEY COUNTING, DEPOSITS X X false SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (III) MEDIALLION PRODUCTIONS CUSTODY ARRANGEMENT IN PLACE X false false false false false false false false false GARY HARMS PRESIDENT/CEO 142579 2927 12075 157581 FORM 990 - ORGANIZATION'S MISSION SPECIAL OLYMPICS IOWA PROVIDES YEAR-ROUND SPORTS TRAINING AND ATHLETIC COMPETITIONS IN A VARIETY OF OLYMPIC-TYPE SPORTS FOR CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES, GIVING THEM CONTINUING OPPORTUNITIES TO DEVELOP PHYSICAL FITNESS, DEMONSTRATE COURAGE, EXPERIENCE JOY AND PARTICIPATE IN A SHARING OF GIFTS, SKILLS AND FRIENDSHIPS WITH THEIR FAMILIES, OTHER SPECIAL OLYMPICS ATHLETES AND THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4D CHALLENGE DAYS IS A ONE DAY EVENT DESIGNED FOR THE SEVERE AND PROFOUNDLY HANDICAPPED POPULATION OF IOWA, PAIRING THEM WITH NON-HANDICAPPED PARTNERS. TWELVE CHALLENGE DAY EVENTS WERE HELD DURING 2015. EXPENSES: 38,215 REVENUE: 0 MID-WINTER GAMES HELD FOR THE BENEFIT OF 1004 CHILDREN AND ADULTS WITH INTELLECTUAL DISABILITIES INCLUDING FIVE SPORTS: TEAM BASKETBALL, BASKETBALL SKILLS, CHEERLEADING, GYMNASTICS & WEIGHTLIFTING. EXPENSES: 173,689 REVENUE: 20,977 EQUESTRIAN FOR ATHLETES WITH INTELLECTUAL DISABILITIES. EXPENSES: 4,726 REVENUE: 0 VOLLEYBALL FOR ATHLETES WITH DISABILIITES. EXPENSES: 15,969 REVENUE: 0 BOWLING FOR ATHLETES WITH DISABILIITES. EXPENSES: 14,531 REVENUE: 0 YOUNG ATHLETES IS AN INTRODUCTORY PROGRAM OFFERING PLAY DAY ACTIVITIES TO CHILDREN WITH INTELLECTUAL DISABILTIES BETWEEN THE AGES OF 2 AND 7. EXPENSES: 94,575 REVENUE: 0 HEALTHY ATHLETES - THE ORGANIZATION PROVIDES A SCREENING PROGRAM THAT IS DESIGNED TO HELP INCREASE A HEALTHY LIFESTYLE FOR INDIVIDUALS WITH INTELLECTUAL DISABILIITES. FREE SCREENINGS ARE OFFERED IN SEVEN DISCIPLINES - FUNFITNESS (GENERAL FITNESS), FIT FEET (PODIATRY), HEALTH PROMOTION (HEALTHY LIFESTLYE CHOICES), HEALTHY HEARING (HEARING), MEDFEST (SPORTS PHYSICALS), OPENING EYES (VISION) AND SPECIAL SMILES (DENTAL). EXPENSES: 30,758 REVENUE: 0 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS FIRST REVIEWED IN DETAIL BY THE CEO AND CFO, AND THEN SUBMITTED TO THE FINANCE COMMITTEE FOR APPROVAL. ONCE APPROVED BY THE FINANCE COMMITTEE, THE FORM 990 IS SUBMITTED FOR REVIEW BY THE FULL BOARD AT THE NEXT FOLLOWING BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED ON AN ANNUAL BASIS BY THE BOARD MEMBERS AND REVIEWED FOR ANY CONFLICTS. IF THERE IS A CONFLICT, THE BOARD MEMBER WILL NOT HAVE ANY AUTHORITY ON THE TRANSACTION OR IF IT IS MORE SUBSTANTIAL THE BOARD MEMBER MAY BE REMOVED FROM THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A THE CEO'S SALARY IS SET AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. NATIONAL EXECUTIVE SALARY INFORMATION PROVIDED BY SPECIAL OLYMPICS, INC. IS USED AS A GUIDELINE IN ESTABLISHING SALARY AND BENEFIT AMOUNTS. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS APPROVES A SALARY POOL FOR THE OTHER OFFICERS AND EMPLOYEES OF THE ORGANIZATION. THE CEO HAS THE AUTHORITY TO SET EACH EMPLOYEE'S SALARY AS LONG AS HE DOESN'T EXCEED THE APPROVED POOL AMOUNT. THE BOARD AND CEO USE SALARY COMPARISONS PROVIDED BY SPECIAL OLYMPICS, INC. AND OTHER FACTORS, SUCH AS PERFORMANCE, TO DETERMINE THE SALARIES. FORM 990, PAGE 6, PART VI, LINE 19 ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C THERE HAS BEEN NO CHANGE IN OVERSIGHT POLICIES DURING THE TAX YEAR.